The Hungarian National Tax and Customs Administration, NAV, has developed the SAF-T HU concept as a structured electronic audit file aligned with the OECD Standard Audit File for Tax approach. SAF-T HU supports the extraction of accounting, transactional, and tax-related data from business systems in a standardized XML format.
Hungary does not currently operate SAF-T HU as a general periodic reporting obligation. The framework should therefore be described as an audit-focused structured data format rather than a recurring monthly or annual SAF-T filing mandate.
The main goal of SAF-T HU is to enable enterprises to extract certain information from their accounting and billing systems and transfer it to a standardized format based on the OECD SAF-T concept and adapted to Hungarian audit requirements. In addition, it supports tax administrations and auditors in conducting internal and external audits more efficiently.
Hungary has another audit report called RFHUAUDIT. SAF-T HU should be treated as a separate structured audit file concept and not as the same report.
SAF-T HU consists of several parts: master data, transactional data, and reporting data.
- Details of master data, i. e. general ledger(GEL), customers(CST), suppliers(SUP), products(PRD), assets(AST), other master data(OMD) and analysis table(ATB).
- Details of transactional data, i. e. general ledger entries(GLH and GLL), sales invoice(SIH and SIL), purchase invoices(PIH and PIL), payments data(PYH and PYL), movements of goods(MGH and MGL), and asset transaction data(ATD).
- Details of reporting data i. e. physical stock/inventory(PYS), VAT analytic data submission to NAV(VAT), customer outstanding invoices(COI), and supplier outstanding invoices(COS).
SAF-T HU data is structured in XML format using NAV-defined schemas where applicable. Transactional data sets can contain a lot of information coming from taxpayers’ ERP systems. The data sets can be split into multiple subsections; however, there is one rule: each subsection contains only one type of data.
Businesses should keep accounting and ERP data sufficiently structured to support audit-readiness and potential data extraction in the SAF-T HU format, where requested or required under the applicable audit process.
RTIR and Online Számla XML Version 3.0 should be covered separately from SAF-T HU. RTIR concerns real-time invoice data reporting to NAV, while SAF-T HU concerns structured accounting and audit data extraction. These frameworks are connected within Hungary’s digital tax environment but serve different compliance purposes.
How can SNI help you?
The SNI SAF-T Hungary solution is designed to help businesses manage Hungary’s tax reporting and audit-related data requirements through a flexible and configurable structure. The solution provides customizable tables that capture the necessary accounting and transaction information required by the Hungarian tax authority. These tables can be easily mapped and configured according to your business needs and ERP structure, ensuring seamless integration with local reporting standards. By leveraging this configuration, the solution enables the generation of structured reports in the required format, supporting compliance with Hungarian tax requirements. All generated reports are collected and displayed in a user-friendly cockpit, making it simple to manage, monitor, and track compliance activities. With the SNI SAF-T Hungary solution, your business can confidently meet local reporting and audit requirements.